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V3993-16 21 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · adquisición intracomunitaria

Purchasing a new motorhome in Germany as an individual is subject to VAT in Spain

An individual enquired whether they could reclaim the VAT paid in Germany for a motorhome after also paying the tax in Spain for its registration. The DGT ruled that the transaction is subject to VAT in Spain if the vehicle is new and the buyer is not a business owner.

The question raised

Question raised: Recovery of tax paid in Germany.

The DGT's ruling

The intra-Community acquisition of new means of transport by persons who are not entrepreneurs or professionals is subject to VAT in Spain. For a motorhome to be considered new, its delivery must take place within six months of its first entry into service. If the tax was unduly charged in Germany, the refund must be requested from the German tax administration.

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What is published here, applied to a company or a specific case. The first meeting is free.

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